https://www.taxtmi.com/caselaws?id=37954 The court dismissed the writ petition challenging the rejection of the application under section 273A by the Commissioner of Income-tax. The court held that an oral hearing was not mandatory, and written representation sufficed. It emphasized the need for quasi-judicial orders to be supported by reasons, which were found adequate in this case. The court determined that the returns were not filed voluntarily as they followed an inquiry by the Income-tax Officer. Additionally, the court noted that relief under sub-section (4) of section 273A was not sought in the application. Consequently, the petition was dismissed with costs. en-us Wed, 15 Mar 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37954 The court dismissed the writ petition challenging the rejection of the application under section 273A by the Commissioner of Income-tax. The court held that an oral hearing was not mandatory, and written representation sufficed. It emphasized the need for quasi-judicial orders to be supported by reasons, which were found adequate in this case. The court determined that the returns were not filed voluntarily as they followed an inquiry by the Income-tax Officer. Additionally, the court noted that relief under sub-section (4) of section 273A was not sought in the application. Consequently, the petition was dismissed with costs. Case-Laws Income Tax Wed, 15 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37954